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The Epub standards (Dublin Core) uses the term "Subject" for what calibre refers to as a "Tag"
PDF standards (Adobe) uses the term "Keyword" for what calibre refers to as a "Tag"
If you use the Embed Metadata into specific formats tool (you may need to add it to a toolbar/menu) then whatever you have in "Tags" will be inserted into the book's selected formats - i.e. "Subjects" in EPUBs and "Keywords" in PDFs.
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